Journal of Valuation: Volume 7 Issue 1


Built Environment

Table of contents

The 1986 tax reform act: potential effects on domestic and foreign investors

Wayne E. Etter

Examines the way in which the 1986 Tax Reform Act affected thestatus of US real estate as a tax shelter. Demonstrates that because taxbenefits previously were an important…

Considerations for the foreign investor in the US real estate market

Steven P. Mooney, Kate Mooney

Provides a review and synthesis of the finance literature regardingforeign investment and the real estate literature dealing with foreigninvestment in US real estate…

The development of a simple regional office rent prediction model

Chris Gardiner, John Henneberry

Attempts to describe the determinants of rent. Describes theinitial stages in the development of a regional office rent predictionmodel which uses readily available data…

Re‐basing of capital gains – Finance Act 1988

Paul Falvey

Examines the Finance Act 1988, which introduced significant reformsto the calculation of capital gains tax (CGT). Briefly outlines thenature of the main changes concerning…



Online date, start – end:

1983 – 1990

Copyright Holder:

Emerald Publishing Limited